Artefatos de contabilidade gerencial no contexto empresarial: alinhamento entre teoria-prática nas IES do Rio de Janeiro.

Abstract

In the current academic and professional context, it is necessary that university institutions do not neglect the importance of traditional management accounting techniques. On the other hand, it is crucial to broaden the understanding of contemporary techniques. This study investigates the alignment between accounting teaching in Higher Education Institutions (HEIs) in Rio de Janeiro and the demands of the job market, focusing mainly on management accounting artifacts. The methodology used was qualitative and documentary research. Through the analysis of curricular syllabuses of Accounting Sciences courses and interviews with professors and experts, it was identified that HEIs include the teaching of management accounting artifacts in their curricular matrices, although with deficiencies such as limitation of class time, use of materials outdated, difficulty in integrating theory and practice, and insufficient adoption of case studies. The need to develop analytical skills and skills in the use of accounting software is also highlighted. The study highlights a divergence between educational provision and market demands, especially regarding the use of technology and innovative practices. The research suggests improving teaching methodologies to train professionals who are more prepared for market challenges, highlighting the importance of integrating modern management accounting artifacts and technology into the curriculum. Among the limitations of the study, the scarcity of syllabuses available for analysis and the uncertainty about the effective approach to content in the classroom are mentioned. It is concluded that there is an urgent need for curriculum review and greater collaboration between academia and the business sector to align the training offered with market needs, suggesting future research that includes the perception of other stakeholders, such as businesspeople and former students.